Appellate Tribunal rules on fabrication work not constituting production of marketable goods

The Appellate Tribunal CESTAT, Kolkata ruled that the appellants' work on partial fabrication of Buoys did not amount to production of marketable goods as per the Purchase Order, leading to the waiver of the pre-deposit requirement during the appeal.

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The Appellate Tribunal CESTAT, Kolkata found that the impugned goods were manufactured as per the Purchase Order placed by the Calcutta Port Trust. The appellants were entrusted with the work of partial fabrication of the Buoys, and it was ruled that their work does not amount to production of marketable goods based on the Purchase Order. As a result, the requirement of pre-deposit during the appeal was waived.

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